ORDER AND PECULIARITIES OF THE CUSTOMS CLEARANCE AND EXPERTISE OF FOREIGN-MADE GAS-POWERED STRIMMERS DURING THE DISPLACEMENT ACROSS THE CUSTOMS BORDER OF UKRAINE IN THE REGIME «IMPORT»
The order and peculiarities of customs control, customs clearance and expertise of gas-powered strimmers during the displacement across the State Border of Ukraine in the regime «import» were analyzed. Research publications on improvements of strimmers design were reviewed. Gas-powered strimmers are imported into Ukraine mainly from such countries as China (Champion), Sweden (Husqvarna), Germany (Stihl), Italy (Oleo-Mac, Efco), Japan (Hitachi) and South Korea (Hyundai). Customs tariff number of gas-powered strimmers was determined. Classification of gas-powered strimmers according to Ukrainian Classification of Commodities for Foreign Economic Activity was performed. Gas-powered strimmers belong to goods subcategory 8433119000 «Non electrically powered, non-self-propelled strimmers and cutting machines for grass, parks, sports-grounds with horizontally rotated cutting device». The peculiarities of customs duties and value-added tax computation were researched. Gas-powered strimmer is the subject to radiological control that is performed once at crossing point on the State Border of Ukraine. The order of presentation of the documents required for customs clearance of strimmers are defined. The customs applicant has to present transport documents, commercial documents and certificate of origin. The simplification of customs procedures for regular importing companies in their compliance with customs legislation of Ukraine are offered. The purpose, peculiarities, order and methods of customs expertise of gas-powered strimmers were defined. During the expertise, safety, noise, cutting attachment guard strength, engine performance and fuel consumption of gas-powered strimmers are estimated. Single-piece metal blades are tested. Methods of measuring the technical data of internal-combustion engines are used. Safety enhancement of gas-powered strimmer operating are proposed. It is achieved due to the improvement of design of fastex closure located at suspension system.